June 2014
Intermediate to advanced
467 pages
23h 37m
German
Content preview from Der Konzernabschluss nach HGB, IFRS und US-GAAP, 7th Edition
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G. Kapitalkonsolidierung
187
Die einzige Auswirkung der Buchwertmethode bei der erstmaligen Anwendung auf den Kon-
zernabschluss besteht somit im Zusatzvermerk des Unterschiedsbetrags.
Beispiel G.19: Erstmalige Anwendung der Equity-Methode nach der Buch-
wertmethode
M
A
Konsolidierung Konzern Neben-
Soll
Haben
rechnung
Übrige Aktiva
1550 450
1550
[Stille Reserven]
-
[100] (2) [40]
[40]
Geschäftswert
-
-
(2) [60]
-
[60]
Beteiligung an A
- davon Unterschiedsbetrag
1
200 -
(1) 100
(1)[200]
(2)[100]
200
100
Summe
1750 450
1750
Gezeichnetes Kapital
600 150
(1) [60]
600
Rücklagen 400
50
(1) [20]
400
Jahresüberschuss
-
50
(1) [20]
-
Fremdkapital
750 ...
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I'm always learning. So when I got on to O'Reilly, I was like a kid in a candy store. There are playlists. There are answers. There's on-demand training. It's worth its weight in gold, in terms of what it allows me to do.